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Nyak Mustakim
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INDONESIA
Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu Syari'ah Al-Hilal Sigli
ISSN : -     EISSN : 28288033     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
The focus of the Journal is to provide readers with a better understanding, especially in the field of Islamic Economic Law in Indonesia and its surroundings. JHEI Journal is a journal in the field of Islamic Economic Law that examines the following fields: Accounting Sharia Accounting Economics Education, Fiqh Muamalah Islamic Business Ethics Business Economics/ management HR Management Marketing Management Islamic Banking Sharia Insurance Sharia Financial Banking. Sharia Non-Bank Financial Institutions Sharia Tourism Sharia Capital Market Sharia Microfinance Legal Studies (Consumer Protection Law, Banking Law, Contract Law, Financing Law, Tax Law) Other fields of study relevant to Islamic Economic Law (Muammlah)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 96 Documents
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Pengendalian Biaya Produksi dalam Manufaktur: Teknik dan Tantangan Ella Oktavinata Syahputri; Sulvio Berlusconi Sihombing; Nurhaliza Nurhaliza; Irma Wati; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.252

Abstract

Controlling production costs in manufacturing is a crucial aspect that influences a company's efficiency and profitability. This research discusses various strategies and best practices in cost control, including analysis of raw material, labor and overhead costs. By implementing lean manufacturing principles, companies can identify and reduce waste, and increase productivity. Additionally, the use of technology and automation can contribute to long-term cost reduction. Implementation of a quality control system that has also been proven to reduce defect costs and increase customer satisfaction. Through regular performance evaluations and continuous innovation, companies can optimize production processes and achieve competitive advantage. This research is expected to provide insight for practitioners and academics in understanding the importance of controlling production costs in manufacturing.
CONCEPT AND METHODOLOGY OF JOB ORDER COSTING THEORY AND PRACTICE Mela Zahrani; Amanda Enggelia Purba; Farhan Hilal; Mariana Mariana; Diana Diana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.253

Abstract

The concept and methodology of job order costing will be discussed in this article. As mentioned above, job order costing is a cost accounting method used by manufacturing companies to calculate and allocate production costs based on specific orders provided by customers. Job order costing is an ideal method if the product is unique and non-standard, which is usually the case in the construction, printing and private project sectors. Job order costing involves the collection of raw material costs, direct labor costs, and factory overhead costs which are aggregated and accumulated into separate accounts at order turnover. Once the order is completed, these costs should be reduced to the actual production account and accumulated if necessary. The generated order costing cost report is an important tool for analyzing profitability and decision making, which performs pricing and controls overproduction and unproductivity. Although this is the most accurate costing method, the first, most detailed cost accumulation, and often complex salvos. Innovation and technology, including accounting software, have also improved and increased the cost of audit work.
Digital Transformation in Local Government: Enhancing Financial Transparency through the Regional Financial Information System (SIKD) M. Rizki Maulidi; Zia Safira; Jihaan Nabila; Mariana Mariana; Rahmati, Rahmati
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.266

Abstract

This study aims to analyze the implementation of the Regional Financial Information System (Sistem Informasi Keuangan Daerah, SIKD) in enhancing financial transparency in local governments during the digital era. Additionally, it explores the impact of digital advancements on accountability and financial reporting, including their effects on efficiency and report quality. The study also identifies various challenges faced by local governments in achieving financial transparency and provides strategic recommendations to address these obstacles. The research employs a qualitative approach using a literature review method. Data were collected from scientific journals, research reports, and relevant articles discussing the role of information technology in enhancing transparency, the challenges of its implementation, and strategies for optimization. The data were categorized into three main themes: the contribution of information technology to transparency, barriers to its adoption, and strategic steps for optimization. The findings indicate that the implementation of SIKD, as mandated by Government Regulation No. 56 of 2005, significantly supports transparency and accountability in local financial management by facilitating structured and systematic documentation, management, and reporting of financial data. Digital transformation positively impacts efficiency, accuracy, and the openness of local financial information. However, several challenges persist, such as resistance to transparency, a lack of technological expertise, and limited infrastructure. To overcome these obstacles, collaboration between governments and communities, improving human resource competencies, and developing technological infrastructure are strategic steps to ensure better transparency.
PERBEDAAN TARIF JASA ANGKUTAN BECAK DI PASAR PANTE TEUNGOH MENURUT HUKUM ISLAM Safwan, Safwan
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.268

Abstract

This research seeks to comprehend the practices of becak fare collection at Pasar Pante Teungoh and assess them against the principles of Islamic justice. Employing a qualitative methodology, this study reveals that the prevailing fare collection system is often unilateral, opaque, and lacks negotiation mechanisms. In-depth interviews with becak drivers and passengers, coupled with an analysis of supporting documents, indicate that the practice of determining fares at the end of the journey and the subjective nature of fare setting constitute the primary issues. A legal analysis from an Islamic perspective concludes that these practices contravene the Islamic principles of fairness, honesty, and transparency in commercial transactions. This study underscores the significance of enhanced regulations and a heightened legal consciousness to establish a just and sustainable transportation system.
Tinjauan Hukum Islam Terhadap Praktek Bagi Hasil Tanaman Padi Pada Kalangan Petani Di Kemukiman Bambi Mustajab, Muhammad; Aulia, Vivi
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.272

Abstract

This study aims to determine the form of practice for the production of muzara'ah rice crops carried out by farmers and the causes of muzara'ah practices and Islamic legal views on violations of muzara'ah practices that have been carried out by the people of Kemukiman Bambi, Peukan Baro District, Pidie Regency. In this thesis the author uses a descriptive method with data collection techniques through observation, interviews and documentation. The results of the study indicate that the form of violation of muzara'ah practices committed by farmers in Bambi Village, Peukan Baro District, is that farmers want to get more profits and are not in accordance with an agreement that has been agreed upon, where farmers feel that everything is done by themselves and all risks that occur while working on the fields are their own responsibility. The cause of the violation of muzara'ah practices carried out by farmers in the Bambi Village, Peukan Baro District, was caused by dishonesty from the farmers and because of the very high need factor and it was very detrimental to the land owner. The view of Islamic law on the violation of muzara'ah practices that have been carried out by the community in the Bambi Village, Peukan Baro District is not appropriate because the farmers or cultivators are dishonest, therefore it is expected that all parties are always in accordance with what has been taught by Islam. Therefore, farmers must always be honest with land owners regarding the agreed practice of the muzara'ah contract.
Keadilan Ekonomi Islam sebagai Solusi Alternatif bagi Krisis Ekonomi Global Suud Sarim Karimullah
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.273

Abstract

This study aims to analyze how Islamic economic principles can be applied effectively in the global economic system. This study uses a library research method with a comprehensive literature analysis with a descriptive and analytical approach. The results state that Islamic economics is a paradigm that offers alternatives and transformative solutions to build a more just, sustainable, and humane global economic system. By integrating the principles of justice, solidarity, and sustainability, Islamic economics can answer the failure of capitalism and socialism in overcoming social inequality, exploitation of natural resources, and financial instability. Through instruments such as zakat, waqf, the prohibition of usury, and partnership-based financing, Islamic economics creates a balance between individual and collective interests while maintaining ecological balance. Challenges in its implementation, such as resistance from the capitalist system, lack of global understanding, and the need for harmonization with modern market mechanisms, require collaborative approaches, technological innovation, and commitment across countries. If implemented consistently, Islamic economics can revolutionize the world's economic structure, create equitable prosperity, and strengthen human relationships with the environment, building the foundation for a more harmonious and sustainable world order.
ANALISIS HUKUM ISLAM TERHADAP PENGGUNAAN KARTU KREDIT Muhammad, Muhammad; Rahmad, Rahmad
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.279

Abstract

Credit card as one of the most urgent needs for the middle class and above, is a modern payment system with security from the risk of carrying large amounts of cash which is very efficient. Legal provisions for the use of this product are needed, so that it has sharia restrictions, namely sharia provisions regarding the use of credit cards, for Muslims. This research is a literature study related to theoretical studies and other references related to the values, culture, and norms that develop in the social situation under study. The results show that there are three criteria for the theory used as the basis for the research, namely relevance, recency, and originality. Relevance means that the theory put forward is in accordance with the problem under study. The presence of Islamic credit cards that are presented for ease of transactions should not be a catastrophe for Muslims. The use of credit cards is focused on positive things for the security aspect of avoiding carrying large amounts of cash. Islamic credit cards should not be used for transactions that are not in accordance with sharia. The fiqh scholars have determined that it is not permissible to obtain ujrah (fee) for kafalah services, because when the guarantor pays the insured party's obligation, this resembles qardh (loan) which brings profit to the lender and is prohibited by Shariah. Not encouraging excessive spending by setting a maximum spending ceiling and having the financial ability to repay debts on time.
Comparative Study of Sales Contracts in Law Mariana, Mariana; Amri, Amsanul; Kheriah, Kheriah; Izwany, Bonita; Kamaliah, Nurul
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.280

Abstract

This study aims to analyze the differences between Islamic Law (Sharia) and Civil Law in the application of sales contracts, as well as the practical implementation of both legal systems in daily transactions. Islamic Law emphasizes moral and ethical aspects by ensuring transactions are free from prohibited elements such as riba, gharar, and maysir, while Civil Law focuses more on legality and the freedom of contract. This research employs a descriptive qualitative method with a normative juridical approach, examining legal provisions and the practice of sales contracts based on data from primary, secondary, and tertiary sources. The findings show that the rules and conditions of sales contracts in Islamic Law are stricter, prioritizing compliance with Islamic principles, while Civil Law is more flexible in agreements between parties. The application of contracts such as murabaha, salam, and istisna in Islamic finance institutions reflects a commitment to moral principles, whereas sales contracts in Civil Law are more common in markets and commercial activities. This study provides recommendations for harmonizing both legal systems to create transactions that are fair and in accordance with the social values upheld by society.
MENGGAGAS KESEJAHTERAAN EKONOMI PEREMPUAN BERPENDAPATAN RENDAH MELALUI KOPERASI MITRA DHUAFA : STUDI KASUS KABUPATEN PIDIE JAYA Benazir, Benazir
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.281

Abstract

Mitra Dhuafa Cooperative (Komida) is a cooperative that provides financing for low-income women without requiring collateral in the loan application process. In its financing system, Komida targets women as beneficiaries because they are considered to have a greater responsibility in repaying loans according to the agreed time frame. The aim of this research is to improve the economic welfare of low-income women through Komida. Qualitative methods were chosen in this research, using grounded theory and narrative/historical approaches to systematically analyze the data and the various narratives listened to. The data collection process was carried out starting from reviewing and studying secondary data, interviews and observations of Komida members' business financing. Meanwhile, the research results show that overall, financing from Komida has had a real positive impact on poverty alleviation in Pidie Jaya. By supporting low-income groups through access to business capital, training and women's empowerment, Komida helps create a stronger foundation for inclusive and sustainable economic growth. This initiative not only improves the standard of living of individuals, but also strengthens the economic resilience of the community as a whole, contributes to poverty reduction, and supports local economic development in Pidie Jaya.
PENGUNGKAPAN ISLAMIC SOCIAL REPORTING INDEX PADA PERBANKAN SYARIAH DI INDONESIA Rizki Arvi Yunita; Khalila Husnasari; Ervina Rosarina Hasibuan
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.300

Abstract

Abstrak Penelitian ini bertujuan untuk membandingkan pengungkapan tanggung jawab sosial bank syariah di Indonesia berdasarkan pada indeks Islamic Social Reporting (ISR). Objek penelitian adalah bank umum syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan. Penelitian ini menggunakan laporan tahunan tahun 2024 yang dipublikasikan pada masing-masing bank. Hasil penelitian menunjukkan secara umum Islamic Social Reporting (ISR) Index tingkat pengungkapan yang dilakukan oleh masing-masing perbankan syariah bervariatif menunjukkan kemampuan perusahaan memberikan kinerja terbaik bagi masyarakat. skor indeks Islamic Social Reporting (ISR) dengan pengungkapan tertinggi adalah Bank Muamalat Indonesia dengan persentase 84.48% yang berarti bahwa Bank Muamalat Indonesia sangat informatif. ISR memiliki peran dalam aspek spiritual sehingga masyarakat tidak hanya mengetahui tentang bank umum syariah dalam perspektif ekonomi saja melainkan ada pula kegiatan sosial, lingkungan, karyawan, tata kelola perusahaan dan hal lainnya berdasarkan prinsip dan nilai-nilai islami dengannya diharapkan perusahaan akan mengambil keputusan yang tidak hanya membantu umat Islam tetapi juga membantu perusahaan memenuhi kewajibannya kepada Allah Subhanahu Wata’ala dan masyarakat. Kata Kunci: Islamic Social Reporting Index, Bank Umum Syariah, Pengungkapan

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